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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Special Excise Duty exemption for specified imports, with conditional baggage and tariff-heading-based exemptions for listed goods.</h1> Notification exempts specified imported goods from Special Excise Duty under the Finance Act, providing full exemption for listed tariff items and targeted partial exemption for baggage items exceeding duty free allowance. Exemptions are subject to any pre-existing conditions attached to customs exemptions or Free-rate import conditions. The list identifies goods by First Schedule tariff headings and subheadings, covering categories such as baggage exemptions, goods already free or wholly exempt, specified agricultural and industrial headings, potassium sulphate within a specified composition, aeroplane engines and parts, and automatic circuit breakers with stated use exclusions.

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